The Austin weekly statesman. (Austin, Tex.) 1883-1898, 1887-03-31
GOVERNMENTAL,
What is Going On in the De-
partments.
An Epitome of What Was
Learned at the Capitol
Yesterday.

$4,000 market house bonds of the city
of Temple were registered by the comp
troller. Mr.. August Levy, mayor of Tenn
pie, was at the comptroller's Office attend
ing to the matter.
The governor approved the following
bills yesterday:
House joint resolution No. Is, to article
Z, section IL, of the constitution, in re-
gard to the University lands.
House bill No. 497, for the relief of j B.
Early.
Substitute house bill No. rs, an act to
amend the city charter of Galveston.
Senate bill No. n, an act to
provide for the sale of such ap-
propriated public lands situated
in the organized counties of the state Of
Texas, as contain not over $40 acres.
Senate bill No. 3O6, to provide for the
election of judge and attorney in the
Twelfth judicial district
Senate bill No. 259, to provide for the
election of judge and attorney in the
Ninth judicial district.
House bill No. 1885, to amend article
239, chapter 8, title 10, of the penal code,
in regard to definition of disorderly
houses.
House bill No. 81, to establish house
of correction and reformatory, and to
provide for maintenance of same.
| House bill No. 101, to regulate the sale
of spurious liquors and fix the rate of
occupation taxes.
The following is ruling of the comp
troller's department showing the differ
ence between debts aud taxes.
Article 1855, of the revised statutes,
which defines certain property as exempt
from attachment or execution, and every
other species of forced sale for the pay
ment of debts, is held by the department,
not to apply as an exemption of the prop.
erty therein defined from sale for any and
all taxes assessed against the owner, ex-
cept in the case of the homestead, which
is expressly exempted by statute "from
sale for any taxes other than the taxes due
on such homestead" And, in the case
of household and kitchen furniture,
$25O.OO of which being exempt
from taxation, is heli also
to be exempt from sale for any taxes as
sessed against other property of the
owner.
Taxes are not debts in the legal &C
ceptat1on of the term; they are no
founded on contract and do not establish
the relation of debtor and creditor be
tween the taxpayer and the state; they
are not debts nor in the nature of debts
in the mode of collection or enforcement
and article 1855 of the REVISED statutes
heretofore referred to, in defining exemp
tions from forced sales, expressly limits
such exemption from "forced sale fol-
the payment of debts" and is not ap
plicable when sale is made for taxes
You are therefore instructed that
all property is subject to forced
sale for taxes-poll tax in.
cluded-assesseda against the owner there
of, with the exceptions as herein before
stated.
Below is a ruling of the comptroller's
department in regard to when church
property does not come within the exemp
ton intended by law.
The constitution of the state of Texas
article viii, section 2, provides that "th'
legislature may, by general laws, exemp
from taxation public property used TO
public purposes; actual places of religious
worship 4 Il X 4 and institutions OF
purely public charity"
Article 1878, of the revised statutes, sec
ton l, provides among other exemption
from taxation,-"public school houses anC
houses used exclusively for public wor
ship; the books and furniture therein, ant
the grounds attached to such buildings
necessary for the proper occupancy, u.s.
and enjoyment of the same, and no
leased or otherwise used with view tC
profit"
Section of the same article provide
for the exemption of "all buildings be
longing to institutions of purely publi
charity, together with the lands belonging
to, and occupied by, such institution, no
leased or otherwise used with view t.
profit"
1t appears from your statement of thu
case that the First Presbyterian church o
!, owns and rents fine stores, ada
cent to the church building, and upol
church grounds; that the revenue arising
therefrom is used by the congregation ii
the discharge of a mortgage placed upor
the said property for the benefit of sai'
church.
1t is the opinion of this department
that the only construction which cal
properly be placed upon the clause OF thu
constitution which l have cited, and tn
atutes referred to, is that the exemption
/ of church building from taxation, Ii
limited to "the actual place of religious
worship"
The stores to which you refer, ar
clearly FUSED with view to profit" an
r are therefore subject to taxation.
/ Desty on taxation, lays down the la
on the subject that "the exemption
= houses of religious worship only exempt
that part of the building used and occu
pied for religious worship, and portion
of the building leased for business pu
s poses are taxable"
And the same authority, treating upo
the kindred subject of charitable asst
It citation, says that "a building of benev
k lent society leased for pecuniary profit
|. taxable, although built with funt
# that were exempt and I'M
o which the rents are pal
e And further, "that where the property
g benevolent society was leased for bu
e mess purposes, and an income derive
4 therefrom, its status as taxable properS
h is thereby fixed" I am, therefore, vel
: clearly of the opinion that the stores b
e longing to the church above named,
1t -, the same being leased for blu
d mess purposes, and not used as places
: religious worship, are subject to taxatlo
y and should be assessed accordingly.
n The following charters were hled ye
N terday; Domor ,or